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Opinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Understanding the Audit Process
… they need to effectively manage and improve operations. In performing our audits, we are required by State Executive … team examines the organizational and program information in more detail and assesses its impact on the audit. … taken to address audit recommendations. Other Engagements In addition to audits, we perform other engagements as part …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processState Comptroller DiNapoli Releases State Audits and Examinations
… the risk of its Risk Managing Planning Group serving in conflicting roles or follow its policies and industry practices when calculating $245.9 million in combined premiums and providing $125.3 million in combined discounts for a hospital and supermarket. NYSIF …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsInvestors Reach Settlement with Wynn Resorts
… Thomas P. DiNapoli announced today. “We filed our lawsuit in response to serious and repeated allegations of … and those undertaken following the initiation of our lawsuit will protect Wynn Resorts’ employees and shareholders … at Cohen Milstein Sellers & Toll PLLC, filed a derivative lawsuit, a legal action taken on behalf of a company when it …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsMiddlesex Fire District – Procurement (2025M-135)
… officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – … disbursing District funds. The District purchased $251,848 in goods and services during the period of January 1, 2024 … not ensure the procurement of goods and services were done in an economical manner. District officials also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135IX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … uncovered that Hamilton misappropriated more than $8,000 in fire company funds by allegedly taking “advance” payments … was issued an appearance ticket and will be arraigned in town of Bradford court on August 1. “Ms. Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background Northside was established in 1946 and was reapproved by SED on July 1, 2012 to operate … Special Class (SC) and full-day Preschool Special Class in an Integrated Setting (SCIS) to children with disabilities … 65 to 75 students from nine different school districts in its cost-based programs. Northside is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1767
… Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1597
… Purpose To request verification of the agency return address that will be displayed on employee Form W-2 … Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their … submitted are within this limit. Please indicate “ Agency Return Address ” on the subject line and include your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit organization located in Schenectady, New York. Crossroads provides preschool … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, Crossroads reported about $1.27 million in reimbursable costs on its CFR for two rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualXV.16.B Sole Custody Reporting – XV. End of Year
… control must be reconciled at least monthly . Compliance with this requirement contributes immeasurably to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingOpinion 89-43
… to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office … of three years. While the office of treasurer, therefore, is generally an elective office, we note that Town Law, … other than one at which a fire district treasurer is required to be elected, determining that the office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts … Key Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userAdult-Use Cannabis (AUC)
… signed into law on March 31, 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational … June 2023, " Local Governments and Recreational Adult-Use Cannabis in New York State " [pdf] State Office of Cannabis Management (OCM) Local Government Adult-Use Cannabis …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… York State Common Retirement Fund (Fund), announced today. In response to the agreement , the Fund withdrew its … has dramatically outpaced wages for most other employees in recent years," DiNapoli said. "We are encouraging … step to help ensure that pay for its top executives is in line with the company’s overall compensation philosophy …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payCUNY Bulletin No. CU-381
… for all eligible salaried and hourly employees for Pay Period 11C, paychecks dated 8/27/09 Contract Provisions … – Annual Submit a Job Request with the Action of Pay Rt Chg effective 8/16/09 and the Reason of Cor Fy Sal ( CFS ). For all subsequent rows, use Pay Rt Chg with the Reason of Correct Salary ( CSL ). Staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkState Comptroller DiNapoli Releases State Audits
… Cost Manual (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs … reimbursement. The non-reimbursable costs included $5,394 in ineligible property expenses, $3,609 in ineligible food costs, $2,337 in ineligible costs for …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-289
… increases. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff … for all shifts worked during the dates specified in the MOA. Health Specialty Differential The Memorandum of … will receive a Nurse Health Specialty Differential in the amount set forth below provided the employee is Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesOpinion 2000-12
… of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on these principles, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12